But Martinez claims the club have not even made a bid for the Northern Ireland international, insisting there is no truth to the rumours.

"It is not true," he told reporters, Everton's official website reports. "There is nothing. I always said I am not going to be commenting publicly on any names that have been shared around but I can tell you clearly that there is nothing true in that story."

Evans has a year remaining on his contract at Old Trafford and while reports suggested United are looking to get £10m for the player, they are likely to be tempted by £8m.

There is nothing. I always said I am not going to be commenting publicly on any names that have been shared around but I can tell you clearly that there is nothing true in that story

- Roberto Martinez

Arsenal and West Bromwich Albion have also been credited with interest in the United academy product, whose position at the club is under threat as manager Louis van Gaal continues his overhaul of the squad.

The United boss has already moved on Tom Cleverley, Robin van Persie and Nani, with Rafael da Silva likely to join them after the full-back's agent claimed Van Gaal can no longer count on his client.

While it would appear Evans is not part of Martinez's plans on Merseyside, Republic of Ireland midfielder James McCarthy remains central to his long-term vision at the club.

Amid fresh reports from the Daily Mail linking the 24-year-old with a move to Tottenham Hotspur, the Everton boss has made it clear McCarthy will be going nowhere.

"James McCarthy is a phenomenal asset," Martinez said. "We spent a huge amount of money to bring him to our football club, we're going to build a team around him and he's got a long-term contract with Everton.

"James enjoys his football and is an example for our group. As I said, we're going to build the future around him."